Table 6 Summary of findings Issues of... | Emerald Publishing

Table 6

Summary of findings

Issues of SMA practices	Developed economies	Developing economies
Adoption status	Competitor-focused SMA techniques and strategic pricing have been highly and moderately adopted in most of the developed countries (e.g. USA, UK, Australia and New Zealand) Benchmarking is highly adopted in USA and Australia Customer accounting is considerably popular among the Italian manufacturing companies	No prior studies have focused on the adoption status of SMA practices (as a package) in the context of developing countries ABC, BSC and target costing have been moderately and lowly adopted in several developing countries
Perceived benefits	Competitive position monitoring, strategic pricing and competitor performance appraisal are perceived highly beneficial by the adopting companies Several customer-oriented SMA practices are also perceived beneficial to Australian companies	Akin to the adoption status, no prior studies have focused on the perceived benefits from the use of SMA practices (as a package) in the context of developing countries
Influencing factors	Strategic mission, positioning and pattern have mixed effect on SMA usage; positive association between SMA usage and “build”, “prospector” and “cost leader” strategy followers are more apparent R&D, broad market coverage strategy and deliberate strategy formulation are also positively associated with SMA usage The effect of firm size and industry on SMA usage is mixed with mostly positive in nature Market orientation and intensity of competition, TMT education and creativity also have positive influence on SMA usage	Positive association between SMA usage and CEO education and involvement in network
Effects of SMA usage	Positive association between SMA usage and firm's performance	Positive effect of SMA usage on firm's performance in relation to CEO education and network is apparent

Issues of SMA practices	Developed economies	Developing economies
Adoption status	Competitor-focused SMA techniques and strategic pricing have been highly and moderately adopted in most of the developed countries (e.g. USA, UK, Australia and New Zealand)Benchmarking is highly adopted in USA and AustraliaCustomer accounting is considerably popular among the Italian manufacturing companies	No prior studies have focused on the adoption status of SMA practices (as a package) in the context of developing countriesABC, BSC and target costing have been moderately and lowly adopted in several developing countries
Perceived benefits	Competitive position monitoring, strategic pricing and competitor performance appraisal are perceived highly beneficial by the adopting companiesSeveral customer-oriented SMA practices are also perceived beneficial to Australian companies	Akin to the adoption status, no prior studies have focused on the perceived benefits from the use of SMA practices (as a package) in the context of developing countries
Influencing factors	Strategic mission, positioning and pattern have mixed effect on SMA usage; positive association between SMA usage and “build”, “prospector” and “cost leader” strategy followers are more apparentR&D, broad market coverage strategy and deliberate strategy formulation are also positively associated with SMA usageThe effect of firm size and industry on SMA usage is mixed with mostly positive in natureMarket orientation and intensity of competition, TMT education and creativity also have positive influence on SMA usage	Positive association between SMA usage and CEO education and involvement in network
Effects of SMA usage	Positive association between SMA usage and firm's performance	Positive effect of SMA usage on firm's performance in relation to CEO education and network is apparent